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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Ranah Research : Journal of Multidisciplinary Research and Development
Henri Agustin
Universitas Negeri Padang
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Studi Kualitatif Penggunaan QRIS (Quick Respond Indonesian Standard) dalam Pemungutan ZIS (Zakat, Infaq, dan Shadaqah) Gilang Rizaldi; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.631

Abstract

Research has been carried out on the use of the Indonesian Quick Response Code system as a means to facilitate the collection of zakat, infaq, and alms activities at several mosques in the city of Padang. This study uses a qualitative research method with a descriptive approach. The object of this research is the Indonesian Quick Response Code payment system, while the research subject is the welfare board or mosque general treasurer who plays an important role in implementing the Indonesian Quick Response Code payment system. The methods used in data collection are the interview method and the documentation method. Based on research data, the effectiveness of the basis for using the Indonesian Quick Response Code in collecting zakat, infaq, and alms is assessed based on the application of stakeholder theory and management theory. On the other hand, the obstacles found in this study are that some mosque worshipers do not understand and are accustomed to following technological developments so that pilgrims are more comfortable using the infaq box compared to the Indonesian Quick Response Code system. The limitations of this study are that the research sample is only 5 mosques in the city of Padang, so that further research is expected to be able to take a larger sample.
Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat Halkadri Fitra; Erly Mulyani; Salma Taqwa; Halmawati Halmawati; Henri Agustin
Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw02145230

Abstract

Latar belakang penelitian adalah lahirnya Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa yang didalamnya mengharuskan pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa dilaksanakan secara transparan, akuntabel, partisipatif, tertib dan disiplin. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan gambaran tentang pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Kabupaten Agam Provinsi Sumatera Barat. Penelitian ini merupakan penelitian lapangan (field research) dan masuk pada jenis penelitian kuantitatif. Populasi penelitian adalah semua desa di Kabupaten Agam dengan teknik pemilihan sampel secara cara purposive sampling. Pengumpulan data dilakukan dalam bentuk dokumentasi literatur, survey, dan pengisian kuisioner dengan pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Analisis data dilakukan melalui proses pengumpulan data (collection), kemudian seleksi data (reduction), selanjutnya penyajian data (display) dan terakhir adalah pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di kabupaten Agam Provinsi Sumatera Barat berdasarkan indikator Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 sudah terlaksana dengan baik oleh aparatur desa dan pihak lainnya yang terlibat dalam kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa tersebut. Untuk itu disarankan supaya pemerintahan desa di kabupaten Agam supaya dapat mempertahankan pelaksanaan manajemen pelaporan dan pertanggungjawaban pengelolaan keuangan ini. Apabila diperlukan maka pemerintah desa dapat membuat peraturan teknis tentang pelaporan dan pertanggungjawaban pengelolaan keuangan di masing-masing desa sehingga akan memudahkan setiap aparatur yang melaksanakan kegiatan tersebut.
Pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah Hanny Fauziah Afdal; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.791

Abstract

The purpose of this study was to determine the effect of sharia compliance and Islamic corporate governance rate on financial performance in Islamic banks in Indonesia in 2017-2021 and the sample in this study is 6 banks with a 5 years research period so that the total sample used in this study amounted 30. The sample in this study was obtained by using purposive sampling method. The research method uses an associative approach quantitative and SmartPLS software is used for data processing. This study found that there was a significant effect between sharia compliance on green banking disclosure practices in Islamic banks in Indonesia and did not find any influence between Islamic corporate governance on financial performance in Islamic banks in Indonesia. Recommendations for further research are to using proxies or other independent variables that have a stronger influence on Islamic banking financial performance, Develop or increase Islamic corporate governance indicators, Extending the reporting period for research samples.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Sri Harningsih; Henri Agustin; Mia Angelina Setiawan
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 1 No. 2 (2019): Ranah Research : Journal Of Multidisciplinary Research and Development (Februar
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.25 KB)

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan corporate social responsibility dan kebijakan dividen sebagai variabel moderasi. Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Variabel nilai perusahaan diukur dengan menggunakan tobin’s q, variabel kinerja keuangan diukur dengan return on asset (ROA), variabel pengungkapan corporate social responsibility diukur menggunakan GRI G4 yang terdiri dari 91 item pengungkapan, dan variabel kebijakan dividen diukur dengan dividen payout ratio (DPR). Sampel dalam penelitian ini ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id serta website perusahaan dan situs-situs lainnya yang berkaitan dengan penelitian. Metode analisis yang digunakan adalah Moderated Regression Analysis. Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan, pengungkapan corporate social responsibility tidak mampu memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan, dan kebijakan dividen tidak mampu memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan.
Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Halkadri Fitra; Salma Taqwa; Halmawati Halmawati; Erly Mulyani; Henri Agustin; Nurzi Sebrina; Wenni Futria Mori
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.837

Abstract

This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.
Apakah Inovasi Hijau Dan Pengungkapan Emisi Karbon Dapat Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur? Harvinna Dwi Putri; Henri Agustin
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.22814

Abstract

The development of the industrial world is currently very competitive with each other, including industries in Indonesia. In addition, developments can cause environmental damage as a result of the company's activities. Therefore, this might have a negative impact on society and lower the company’s worth. The study aims to investigate to link between firm value and green product innovation, green process innovation, and disclosure of carbon emissions. Using purposive sampling criteria, the research sample consisted of manufacturing companies listed on the Indonesia Stock Exchange listed in the PROPER rating from 2017 to 2020, and combined into 30 companies with 115 observations. According to legitimacy, signaling, and stakeholder theory, the study’s findings show that green process innovation and disclosure of carbon emissions have a positive influence on firm value. This shows that manufacturing companies have succeeded in reducing the impact of their activities on the environment and have complied with environmental regulations. Meanwhile, green product innovation has a negative effect on firm value, this is because the participation of manufacturing companies in Indonesia in implementing green product innovation is still low. This research contributes to theory and practice in companies that want to produce environmentally friendly products. The results of these findings can be a reference for investors in making decisions.
Co-Authors Ade Apriliani Adel Riviando Annisa Maharani Atikah Juliani Putri Aulia Rahmiati Aulia Ramadhani Bima Perdana Putra Darpius Darpius Erly Mulyani Fefri Indra Arza Fitra, Halkadri Gilang Rizaldi Halmawati Halmawati Hanny Fauziah Afdal Harvinna Dwi Putri Lili Anita Listiani Listiani Luthvan Putra M. Ardhy Erwanda Mai Celvin Riyosef Mayar Afriyenti Melia Andesti Mia Angelina Setiawan Muhammad Iqbal Saputra Nayang Helmayunita Nova Yulianti Nurzi Sebrina Patriot Jaya Ayshinta Ridwan Muslim Rinaldi Rinaldi Rio Pratama Riski Wulandari Salma Taqwa Sandri Niddin Sri Harningsih Vita Fitria Sari Weggy Oktya Dwitra Wenni Futria Mori Wiwi Hawin Sari